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  3. Subpart A—General Rule (§§ 401 – 409A)


Subpart A—General Rule (§§ 401 – 409A)


  • § 401. Qualified pension, profit-sharing, and stock bonus plans
  • § 402. Taxability of beneficiary of employees’ trust
  • § 402A. Optional treatment of elective deferrals as Roth contributions
  • § 403. Taxation of employee annuities
  • § 404. Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
  • § 404A. Deduction for certain foreign deferred compensation plans
  • [§ 405. Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]
  • § 406. Employees of foreign affiliates covered by section 3121(l) agreements
  • § 407. Certain employees of domestic subsidiaries engaged in business outside the United States
  • § 408. Individual retirement accounts
  • § 408A. Roth IRAs
  • § 409. Qualifications for tax credit employee stock ownership plans
  • § 409A. Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
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